Request for a preliminary ruling from the Tribunal de première instance de Liège (Belgium) lodged on 21 January 2019 — BU v État belge

(Case C-35/19)

Language of the case: French

Referring court

Tribunal de première instance de Liège

Parties to the main proceedings

Applicant: BU

Defendant: État belge

Question referred

Does Article 38 § 1(4) of the C.I.R./92 infringe Article 45 et seq. (principle of free movement of workers) and Article 56 et seq. (principle of freedom to provide services) of the Treaty on the Functioning of the European Union in so far as it exempts disability allowances from tax only if those allowances are paid by the State Treasury, that is to say, by the Belgian State, in accordance with Belgian legislation, thereby giving rise to discrimination between taxpayers resident in Belgium who receive disability allowances paid by the Belgian State under Belgian legislation, which are exempt from tax, and taxpayers resident in Belgium who receive allowances intended to compensate for a disability paid by another Member State of the European Union, which are not exempt from tax?